Kazakhstan

Revenue Statistics in Asian Countries 2017

Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore

The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, with the co-operation of the Asian Development Bank and with the financial support of the European Union. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.

English

From Chapter: COUNTRY TABLES, 1997-2015 – Tax revenues

https://doi.org/10.1787/9789264278943-en

Table

Table 4.3 - Kazakhstan

Details of tax revenue

English

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- Taxation

‌4.3	Kazakhstan
‌	Details of tax revenue
‌	Million KZT
‌	‌‌	‌1997‌	‌2000‌	‌2005‌	‌2009‌	‌2010‌	‌2011‌	‌2012‌	‌2013‌	‌2014‌	‌2015‌
‌	Total tax revenue	..	514 722	1 938 689	3 605 585	5 182 314	7 212 132	7 398 056	8 130 544	8 364 983	6 352 921
‌	1000 Taxes on income, profits and capital gains	..	214 545	1 001 587	1 726 005	2 072 357	2 774 181	2 826 237	2 928 127	3 113 992	2 467 977
‌	1100 Of individuals	..	51 016	122 999	268 725	312 332	376 245	438 498	492 991	552 280	598 807
‌	1110 On income and profits	..	51 016	122 999	268 725	312 332	376 245	438 498	492 991	552 280	598 807
‌	From non-foreign citizens	..	51 016	122 999	240 265	276 089	336 185	395 988	442 561	492 913	566 974
‌	From foreign citizens	..	0	0	28 460	36 243	40 060	42 509	50 430	59 367	31 832
‌	1120 On capital gains	..	..	..	..	..	..	..	..	..	..
‌	1200 Corporate	..	163 529	878 588	1 457 280	1 760 025	2 397 936	2 387 739	2 435 136	2 561 712	1 869 170
‌	1210 On profits	..	163 529	878 588	1 457 280	1 760 025	2 397 936	2 387 739	2 435 136	2 561 712	1 869 170
‌	From non-oil companies	..	163 529	508 771	664 480	847 057	1 094 909	1 052 499	1 039 044	1 172 635	1 236 561
‌	From oil companies	..	0	369 817	0	0	0	0	0	0	0
‌	From oil companies to National Fund	..	0	0	792 800	912 968	1 303 027	1 335 241	1 396 092	1 389 077	632 609
‌	1220 On capital gains	..	..	..	..	..	..	..	..	..	..
‌	1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
‌	2000 Social security contributions	..	0	13 758	89 446	131 041	157 105	183 225	203 361	225 948	240 590
‌	2100 Employees	..	..	..	..	..	..	..	..	..	..
‌	2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
‌	2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	2200 Employers	..	..	..	..	..	..	..	..	..	..
‌	2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
‌	2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
‌	2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
‌	2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	2400 Unallocable between 2100, 2200 and 2300	..	..	13 758	89 446	131 041	157 105	183 225	203 361	225 948	240 590
‌	2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
‌	2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	3000 Taxes on payroll and workforce	..	99 082	197 300	232 840	253 830	296 843	340 997	380 477	427 985	464 674
‌	The social tax	..	99 082	197 300	232 840	253 830	296 843	340 997	380 477	427 985	464 674
‌	4000 Taxes on property	..	21 013	45 996	107 366	124 632	134 109	144 757	160 845	192 063	226 853
‌	4100 Recurrent taxes on immovable property	..	20 504	44 526	105 451	122 146	131 194	141 344	157 424	188 331	224 752
‌	4110 Households	..	3 230	2 865	4 053	4 402	4 919	5 577	6 153	9 385	10 164
‌	4120 Others	..	17 274	41 661	101 399	117 744	126 275	135 767	151 271	178 946	214 588
‌	Uniform land tax	..	235	351	578	762	818	820	830	876	833
‌	Property tax	..	13 699	35 157	88 945	104 745	113 842	123 461	138 015	165 795	200 710
‌	Land tax	..	3 340	6 153	11 876	12 238	11 615	11 486	12 426	12 275	13 045
‌	4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
‌	4210 Individual	..	..	..	..	..	..	..	..	..	..
‌	4220 Corporate	..	..	..	..	..	..	..	..	..	..
‌	4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
‌	4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
‌	4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
‌	4400 Taxes on financial and capital transactions	..	509	1 470	1 914	2 486	2 915	3 413	3 421	3 732	2 101
‌	4500 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
‌	4510 On net wealth	..	..	..	..	..	..	..	..	..	..
‌	4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
‌	4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
‌	5000 Taxes on goods and services	..	179 452	680 010	1 449 914	2 600 449	3 849 891	3 902 837	4 457 631	4 404 920	2 952 686
‌	5100 Taxes on production, sale, transfer, etc	..	168 678	637 765	1 327 634	2 497 709	3 740 606	3 782 126	4 300 462	4 237 236	2 816 629
‌	5110 General taxes	..	115 159	343 926	515 933	677 229	865 087	914 194	1 327 433	1 197 258	943 051
‌	5111 Value added taxes	..	115 159	343 926	515 933	677 229	865 087	914 194	1 327 433	1 197 258	943 051
‌	Domestic VAT	..	75 625	68 319	71 409	197 358	208 652	134 144	445 876	333 943	203 247
‌	VAT on imported goods	..	39 534	255 621	404 655	435 869	607 850	723 304	819 129	789 302	667 404
‌	Other VAT	..	0	19 986	39 869	44 002	48 585	56 746	62 428	74 013	72 399
‌	5112 Sales tax	..	0	0	0	0	0	0	0	0	0
‌	5113 Other	..	0	0	0	0	0	0	0	0	0
‌	5120 Taxes on specific goods and services	..	53 519	293 839	811 701	1 820 480	2 875 519	2 867 932	2 973 029	3 039 978	1 873 579
‌	5121 Excises	..	19 285	33 416	57 393	61 423	76 400	93 143	103 651	147 057	161 068
‌	Alcohol	..	12 939	9 821	15 590	15 691	24 098	29 493	29 659	38 788	36 345
‌	Tobacco	..	5 182	5 976	17 961	22 903	29 400	37 700	45 644	78 695	98 346
‌	Petroleum product	..	1 164	14 962	20 530	20 966	20 790	22 599	24 139	25 221	26 216
‌	Automobiles	..	0	2 636	3 312	1 864	2 111	3 351	4 208	4 352	931
‌	Others	..	0	21	0	0	1	0	2	0	-770
‌	5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
‌	5123 Customs and import duties	..	18 471	62 249	152 226	354 487	322 316	314 994	297 959	279 313	189 522
‌	5124 Taxes on exports	..	0	940	205 601	492 870	1 323 625	1 264 458	1 466 254	1 513 573	920 175
‌	Taxes on exports	..	..	940	1 243	22 060	499 207	457 410	585 857	778 853	692 855
‌	Taxes on exports to National Fund	..	..	0	204 358	470 810	824 418	807 048	880 397	734 720	227 320
‌	5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
‌	5126 Taxes on specific services	..	0	5 149	10 789	14 566	16 451	16 770	18 862	21 036	24 798
‌	Telecommunication	..	..	3 890	5 167	5 535	5 881	5 309	5 476	6 167	8 151
‌	Placement of outdoor advertisements	..	..	1 259	3 247	3 723	4 664	5 016	5 652	5 981	6 076
‌	Gambling business	..	..	0	1 156	3 693	4 393	5 064	6 385	7 598	9 231
‌	Others	..	..	0	1 219	1 614	1 513	1 381	1 350	1 291	1 340
‌	5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
‌	5128 Other taxes	..	15 763	192 086	385 691	897 133	1 136 727	1 178 567	1 086 303	1 078 999	578 015
‌	Production of useful minerals of non-oil sector companies	..	15 763	108 453	68 618	122 128	148 494	159 313	168 186	122 909	118 073
‌	Production of useful minerals of oil sector companies	..	0	83 633	0	0	0	0	0	0	0
‌	Production of useful minerals of oil sector co. to National Fund	..	0	0	317 073	775 005	988 233	1 019 253	918 117	956 090	459 942
‌	5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
‌	5200 Taxes on use of goods and perform activities	..	10 774	42 245	122 280	102 740	109 285	120 711	157 169	167 683	136 057
‌	5210 Recurrent taxes	..	5 901	7 076	17 521	26 262	29 975	30 961	36 029	38 844	42 278
‌	5211 Paid by households: motor vehicles	..	3 930	4 877	13 394	21 565	24 631	25 172	29 629	31 656	34 466
‌	5212 Paid by others: motor vehicles	..	1 971	2 199	4 128	4 697	5 344	5 789	6 401	7 188	7 812
‌	5213 Paid in respect of other goods	..	0	0	0	0	0	0	0	0	0
‌	5220 Non-recurrent taxes	..	4 873	35 169	104 758	76 478	79 310	89 750	121 140	128 840	93 779
‌	Emissions into the environment	..	0	25 523	85 953	57 982	58 466	67 183	93 179	97 712	63 379
‌	Others	..	4 873	9 646	18 805	18 497	20 843	22 567	27 960	31 128	30 399
‌	5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
‌	6000 Other taxes	..	629	37	15	6	4	3	103	75	141
‌	6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
‌	6200 Other	..	629	37	15	6	4	3	103	75	141

..	Not available
Note: Year ending 31st December. Data are on a cash basis. The share of the Republic of Kazakhstan under production sharing contracts of oil companies, the bonuses of oil and non-oil sector companies, the levy for the use of the radio-frequency spectrum, the payment to compensate for historic costs as well as certain other items are classified as non-tax revenues according to the OECD Interpretative Guide, but are considered as tax revenues in Kazakhstan. Headings 1210, 5124 and 5128: These categories includes revenues that are paid to the National Fund of the Republic of Kazakhstan. This fund was created in 2000 as a stabilisation fund and includes revenues levied from oil and gas companies. Heading 2000: Social security contribution revenues are not considered as tax revenues in Kazakhstan, but are considered as tax revenues under the OECD Interpretative Guide, subject to certain criteria. Heading 4120: The uniform land tax is a presumptive tax for farmers and peasants’ households. Such payers are not obliged to pay personal income tax, land tax, environmental fees, transport tax, property tax and other mandatory payments to the budget. The uniform land tax is levied on the value of land in use.
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Source: Ministry of Finance of the Republic of Kazakhstan.